2025 INDEPENDENT CONTRACT AGREEMENT
PAID PREPARER FRAUD ACKNOWLEDGEMENT
This clause outlines the ERO's policy regarding fraudulent activities and establishes clear guidelines for the Partner’s conduct in relation to tax preparation services. The ERO is committed to maintaining the highest standards of ethical conduct and compliance with all applicable laws and regulations.
The Partner acknowledges and agrees that engaging in any of the following activities constitutes fraud:
• The intentional or negligent misuse of tax credits, such as claiming credits for which the taxpayer does not qualify or overstating the amount of eligible credits.
• Knowingly reporting false income or withholding amounts on tax returns, including but not limited to creating fictitious income sources or manipulating withholding information.
• Using another individual's personal information, such as a Social Security Number, without authorization to file a tax return or obtain tax benefits
Creating or using fake tax credits, forms, or documents to manipulate tax returns or obtain fraudulent refunds.
• Engaging in any other deceptive or dishonest conduct with the intent to evade taxes or obtain unearned tax benefits.
The ERO has a zero-tolerance policy for fraudulent activities. The Partner agrees that any involvement in fraudulent activities, whether intentional or negligent, will result in claims, damages, or penalties arising from the Partner’s fraudulent activities or breach of this Agreement.
Consequences of Fraud
The Partner acknowledges and agrees that engaging in fraudulent activities will result in the following consequences
• Immediate termination of this Agreement and disengagement from any further business relationship with the ERO.
• Forfeiture of any earnings, commissions, or compensation owed to the Partner.
• The ERO may pursue legal action against the Partner for damages resulting from fraudulent activities, including but not limited to loss of business, reputational harm, and penalties or fines incurred by the Reporting to Authorities
• The ERO will report any fraudulent activities to the Internal Revenue Service (IRS), the Treasury Inspector General for Tax Administration (TIGA), and any relevant state agencies.
The Partner agrees to uphold the highest standards of integrity and ethical conduct in providing tax preparation services. The Partner is responsible for verifying the accuracy and truthfulness of all information provided in tax returns and for rejecting any request or attempt to engage in fraudulent activities.
The Partner agrees to comply with all applicable federal, state, and local laws and regulations governing tax preparation services, including but not limited to the IRS rules and regulations, and any state tax laws.
The Partner agrees to promptly report any suspected fraudulent activities or unethical conduct to the ERO. The ERO will investigate all reports and take appropriate action to address any misconduct.
The Partner agrees to indemnify and hold harmless the ERO from any claims, damages, or penalties arising from the Partner’s fraudulent activities or breach of this Agreement.